3 Apr 2013 ... Buatlah Total dan Rekapitulasi untuk jurnal-jurnal yang telah dibuat. e. ... saldo
tanggal 30 November 2012 dan daftar saldo akun-akun ...
Soal LKS Akuntansi Kota Tangerang Tahun 2013
LOMBA KOMPETENSI SISWA SEKOLAH MENENGAH KEJURUAN TINGKAT KOTA TANGERANG TAHUN 2013
BIDANG LOMBA
AKUNTANSI
LEMBAR SOAL MENGELOLA BUKU JURNAL
STIE Buddhi Tangerang Tanggal 2 - 3 April 2013
Prepared by Suryani, SE
Soal LKS Akuntansi Kota Tangerang Tahun 2013
PETUNJUK PENYELESAIAN SOAL PRAKTEK AKUNTANSI MENGELOLA BUKU JURNAL
1. TUGAS ANDA a. Periksa kelengkapan lembar soal dan lembar dokumen transaksi dan lembar kerja. b. Cermati petunjuk/informasi yang terdapat pada lembar soal dan dokumen transaksi. c. Tugas anda kali ini adalah mencatat semua transaksi keuangan ke dalam buku-buku harian sebagai berikut: Jurnal Penerimaan Kas Jurnal Pengeluaran Kas Jurnal Penjualan Jurnal Pembelian Jurnal Umum Kartu Persediaan Barang d. Buatlah Total dan Rekapitulasi untuk jurnal-jurnal yang telah dibuat. e. Waktu yang dialokasikan untuk tugas ini adalah 120 menit (2 jam). f. Kerjakan dengan teliti, cepat, dan tepat.
2. BAHAN DAN ALAT a. Bahan-bahan yang disediakan oleh Panitia Lembar Soal Berisi informasi tentang informasi perusahaan, kebijakan akuntansi, daftar akun, neraca saldo tanggal 30 November 2012 dan daftar saldo akun-akun pembantu (account receivable, account payable, dan inventory) tanggal 30 November 2012. Lembar Dokumen Transaksi Berisi bukti-bukti transaksi Desember 2012 yang diurutkan secara kronologis berdasarkan tanggal terjadinya transaksi. Lembar Kerja Berisi lembaran format-format akuntansi yang terdiri dari: Jurnal Penerimaan Kas (1 lembar) Jurnal Pengeluaran Kas (1 lembar) Jurnal Penjualan (1 lembar) Jurnal Pembelian (1 lembar) Jurnal Umum (1 lembar) Kartu Persediaan Barang (3 Item) b. Alat – alat yang disediakan peserta Alat – alat tulis Kalkulator
Prepared by Suryani, SE
Soal LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
Soal LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
Soal LKS Akuntansi Kota Tangerang Tahun 2013
DAFTAR AKUN ACCOUNT NUMBER 10000 11000 11100 11110 11120 11130 11140 11150 11160 11170 11180 11190 11200 11210 11220 11230 12000 12100 12110 12120 12130 12140 12150 12160 12170 20000 21000 21100 21110 21120 21130 21140 21150 21160 22000 22100 30000 31000 31001 31002
ACCOUNT NAME ASSET CURRENT ASSET Petty Cash Cash In Bank Marketable Securities Accounts Receivable Allowance for Uncollectible Accounts Employee Receivable Other Receivable Merchandise Inventory Office Supplies Store Supplies VAT In Prepaid Income Tax Prepaid Insurance Prepaid Advertising NON CURRENT ASSET Fixed Asset Land Building Accumulated Depreciation - Building Vehicles Accumulated Depreciation - Vehicles Equipment Accumulated Depreciation - Equipment LIABILITY CURRENT LIABILITY Accounts Payable Wages & Salaries Payable Electricity, Telephone & Water Payable VAT Out Income Tax Payable Dividend Payable Other Current Liabilities NON CURRENT LIABILITY Bank BNI Loan EQUITY Common Stock Retained Earnings Current Earnings
HEADER BALANCE H H
H H
H H
H H
ACCOUNT TYPE asset asset bank bank other current asset accounts receivable accounts receivable other current asset other current asset other current asset other current asset other current asset other current asset other current asset other current asset other current asset asset asset fixed asset fixed asset fixed asset fixed asset fixed asset fixed asset fixed asset liability liability accounts payable other current liability other current liability other current liability other current liability other current liability other current liability liability long term liability equity equity equity equity
Prepared by Suryani, SE
Soal LKS Akuntansi Kota Tangerang Tahun 2013
31003 31004 39999 40000 41000 41001 41002 50000 51000 60000 61000 61100 61110 61120 61130 61140 61150 61160 62000 62100 62110 62120 62130 62140 62150 62160 62170 62180 80000 81000 82000 83000 84000 85000 86000 90000 91000 92000 93000 94000 95000
Dividend Income Summary Historical Balancing OPERATIONAL INCOME Sales Sales Discount Sales Returns COST OF SALES Cost of Sales OPERATIONAL EXPENSE Sales Expense Wages & Salaries Expense Uncollectible Accounts Depreciation Expense - Vehicle Promotion & Advertising Expense Insurance Expense Store Supplies Expense Other Sales Expense General & Administrative Expense Wages & Salaries Expense Electricity, Telephone & Water Expense Repairs & Maintenance Expense Entertainment Expense Income Tax Expense Office Supplies Expense Depreciation Expense - Equipment Depreciation Expense - Building Other General & Administrative Expense NON OPERATIONAL INCOME Interest Revenue Dividend Revenue Late Fees Collected Gain on Sales of Marketable Securities Gain on Disposal of Fixed Assets Other Income NON OPERATIONAL EXPENSE Bank Charges Interest Expense Loss on Sales of Marketable Securities Loss on Disposal of Fixed Assets Other Expense
H
H H H
H
H
H
equity equity equity income income income income cost of sales cost of sales expense expense expense expense expense expense expense expense expense expense expense expense expense expense expense expense expense expense expense other income other income other income other income other income other income other income other expense other expense other expense other expense other expense other expense
Prepared by Suryani, SE
Soal LKS Akuntansi Kota Tangerang Tahun 2013
PT. FADHALI INDO TRADING DAFTAR SALDO
Per 30 November 2012 NO.
ACCOUNT
11100 Petty Cash 11110 Cash In Bank
DEBET 5.000.000,00 308.080.282,43
11120 Marketable Securities
90.405.000,00
11130 Accounts Receivable
372.000.000,00
11140 Allowance for Uncollectible Accounts 11150 Employee Receivable
CREDIT
10.840.000,00 2.100.000,00
11160 Other Receivable 11170 Merchandise Inventory
1.056.500.000,00
11180 Office Supplies
2.580.000,00
11190 Store Supplies
5.900.000,00
11200 VAT In
19.600.000,00
11210 Prepaid Income Tax
32.000.000,00
11220 Prepaid Insurance
31.200.000,00
11230 Prepaid Advertising
3.000.000,00
12110 Land
165.000.000,00
12120 Building
210.000.000,00
12130 Accumulated Depreciation - Building 12140 Vehicles
105.000.000,00 175.000.000,00
12150 Accumulated Depreciation - Vehicles 12160 Equipment
108.862.304,69 220.000.000,00
12170 Accumulated Depreciation - Equipment
188.240.740,74
21100 Accounts Payable
350.500.000,00
21110 Wages & Salaries Payable 21120 Electricity, Telephone & Water Payable 21130 VAT Out
23.520.000,00
21140 Income Tax Payable 21150 Dividend Payable 21160 Other Current Liabilities 22100 Bank BNI Loan
301.909.435,04
31000 Common Stock
700.000.000,00
Prepared by Suryani, SE
Soal LKS Akuntansi Kota Tangerang Tahun 2013
31001 Retained Earnings
769.500.000,00
31002 Current Earnings 31003 Dividend 31004 Income Summary 41000 Sales
975.700.000,00
41001 Sales Discount
9.757.000,00
41002 Sales Returns
29.271.000,00
51000 Cost of Sales
582.990.000,00
61100 Wages & Salaries Expense
50.000.000,00
61110 Uncollectible Accounts 61120 Depreciation Expense - Vehicle 61130 Promotion & Advertising Expense 61140 Insurance Expense 61150 Store Supplies Expense 61160 Other Sales Expense 62100 Wages & Salaries Expense 62110 Electricity, Telephone & Water Expense
100.000.000,00 12.700.000,00
62120 Repairs & Maintenance Expense
6.850.000,00
62130 Entertainment Expense
1.600.000,00
62140 Income Tax Expense 62150 Office Supplies Expense 62160 Depreciation Expense - Equipment 62170 Depreciation Expense - Building 62180 Other General & Administrative Expense 81000 Interest Revenue
10.900.000,00
82000 Dividend Revenue 83000 Late Fees Collected
12.045.000,00
84000 Gain on Sales of Marketable Securities 85000 Gain on Disposal of Fixed Assets 86000 Other Income 91000 Bank Charges 92000 Interest Expense
55.000,00 65.429.198,04
93000 Loss on Sales of Marketable Securities 94000 Loss on Disposal of Fixed Assets 95000 Other Expense Total
3.557.017.480,47
3.557.017.480,47 Prepared by Suryani, SE
Soal LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
Soal LKS Akuntansi Kota Tangerang Tahun 2013 DOKUMEN TRANSAKSI SELAMA BULAN DESEMBER 2012: Dokumen Transaksi No. 1
Dokumen Transaksi No. 2
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Soal LKS Akuntansi Kota Tangerang Tahun 2013
Dokumen Transaksi No. 3
Dokumen Transaksi No. 4
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Soal LKS Akuntansi Kota Tangerang Tahun 2013
Dokumen Transaksi No. 5
Dokumen Transaksi No. 6
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Soal LKS Akuntansi Kota Tangerang Tahun 2013
Dokumen Transaksi No. 7
Dokumen Transaksi No. 8
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Soal LKS Akuntansi Kota Tangerang Tahun 2013
Dokumen Transaksi No. 9
Dokumen Transaksi No. 10
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Soal LKS Akuntansi Kota Tangerang Tahun 2013
Dokumen Transaksi No. 11
Dokumen Transaksi No. 12
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Soal LKS Akuntansi Kota Tangerang Tahun 2013
Dokumen Transaksi No. 13
Dokumen Transaksi No. 14
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Soal LKS Akuntansi Kota Tangerang Tahun 2013
Dokumen Transaksi No. 15
Dokumen Transaksi No. 16
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Soal LKS Akuntansi Kota Tangerang Tahun 2013
Dokumen Transaksi No. 17
Dokumen Transaksi No. 18
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Soal LKS Akuntansi Kota Tangerang Tahun 2013
Dokumen Transaksi No. 19
Dokumen Transaksi No. 20
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Soal LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
Soal LKS Akuntansi Kota Tangerang Tahun 2013
Prepared by Suryani, SE
